PENGARUH KUALITAS LAPORAN KEUANGAN, PENGENDALIAN INTERNAL DAN PEMANFAATAN DIGITAL ACCOUNTING TERHADAP KEBERLANGSUNGAN USAHA UMKM

Abstract

This study aims to analyze the influence of financial report quality, internal control, and the use of digital accounting on the sustainability of MSMEs. MSMEs play a strategic role in the national economy, but still face various challenges in financial management and technology adaptation. The quality of financial reports referring to the standards of the Indonesian Institute of Accountants through SAK EMKM, the implementation of an internal control system based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework, and the use of digital accounting are seen as important factors in supporting business sustainability. This study uses a quantitative approach with an explanatory design. Primary data were obtained by distributing questionnaires to MSMEs that met the research criteria. The data analysis technique used multiple linear regression to test the effect of independent variables on the dependent variable, both partially and simultaneously. Before testing the hypothesis, validity, reliability, and classical assumption tests were conducted to ensure the feasibility of the research model. The results showed that the quality of financial reports, internal control, and the use of digital accounting, both partially and simultaneously, have a positive and significant effect on the sustainability of MSMEs. These findings confirm that the integration of a quality financial reporting system, effective internal controls, and the implementation of digital technology are strategic factors in increasing the resilience and growth of MSMEs. This research is expected to provide theoretical and practical contributions to the development of sustainable financial governance for MSMEs.